TaxTMI 
TaxTMI 
2006 (1) TMI 598
X X X X Extracts X X X X
X X X X Extracts X X X X
.... through as Sifter to remove coarser particles and grit and then handled with Magnetic Separator to remove iron particles. - The resultant material is then filter-pressed when a cake is formed which is then dried. - The material is then granulated in the Edge Runner and then passed into small flat pieces of different shapes and sizes. - The pressed pieces are then fired in a Furnace. - If glazed pieces are required to be produced, certain glazing material is spread over the pressed pieces before firing, otherwise it results into production of unglazed pieces. - The pieces, after firing in the Furnace, are put or posted into a mould providing different types of designs, as required by the buyer, and an adhesive paper is laid down on the pieces, lying in the mould so that the pieces stick to the adhesive paper and dried and then the entire design is unloaded from the mould, having a backing of adhesive paper, maintaining the desired design. 1.3 The goods ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iff Act, 1985; AND THAT we are of the view that these aspects are required to be gone into with regard to individual Pieces for deciding and marketability and classification of individual Pieces". 1.5 In the remand proceedings, vide his Order dated 18-2-2003, the Commissioner confirmed the duty liability raised on the 8 Notices and also the two other Notices, i.e. 10 show cause notices in all, along with interest under Section 11AB on the ground that - (i) the subject goods were nothing but glazed or unglazed ceramic tiles and were classifiable under Chapter 69 of CETA, 1985; (ii) the notified Mosaic Tiles manufactured and sold by the appellants as commercial goods, being marketable commodity and being made up of Flat Ceramic Pieces, arranged in specific design, which was finally marked, would be nothing but evidence of marketability of Flat Ceramic Pieces. (iii) the affidavit produced by the assessee of architects, dealers, etc., were of doubtful credibility as the same have been averred by persons of regular customers of the assessee. (iv) the manual of the assessee, indicating for fixa....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... would still become goods if they were capable of being marketed even during the said short period. Thus the goods with unstable character can be theoretically marketable if there was a market of such transient type of articles but one has to take a practical view on the basis of available evidence". In view of the above, in the present case, as regards the excisabillity of the goods, there is no material of the goods being removed from the place of manufacture as they emerged into 'Flat Ceramic Pieces' for pragmatic marketing. The theoretical marketing established cannot be a substitute. Since they are not pragmatically marketable nor that fact has been established in this assessee's case, the mere deriving marketability from their proposed substitution of a damaged piece of the mosaic as per their manual, the said marketability cannot be established. It is not on record whether and how these damaged pieces were supplied i.e. that the mosaic designs were any additional pieces supplied by the assessee or supplied and cleared separately to meet replacement market requirement. Since pragmatic marketability has not been established by the Commissioner, nor it has been established t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cise levy on such products cannot be brought in following the above decision of the Supreme Court. We would rely on these affidavits and there is no reason to reject the same. We would consider the above said decision of the Supreme Court to be applicable herein. 2.4 The reference to some stray websites and reliance thereon cannot be automatically admitted as it does not indicate the purpose of such goods being on websites. The websites mentioned appear to be for goods required in Academic, Schooling, Training Centers, Artisan Students, in as much as, to sell, purchase and apply individual Flat Ceramic Pieces on a commercial construction project, is an impossible task to accept. The websites indicate the size of the tiles therein to be as 14" x 14" and have described them as Mosaic Mounts Sheets and each sheet is sold individually with five sheets minimum order and the price is based on sheets. Small pieces of different shapes and sizes as shown in the websites indicate that the purchaser, colour and pattern to be brought together in the form sheet as Mosaic Tiles and to indicate certain number of pieces, which would make one square feet of Mosaic Tiles. They do not indicat....